"Qualification: • Fellow member of the Institute of Chartered Accountants of India (ICAI). • Fellow member of the Institute of Cost Accountants of India (ICMAI). • Qualified Company Secretary (ICSI). • A Law Graduate (Bachelor of Law). • Master in Commerce (Post Graduate in Commerce). • Practicing Chartered Accountant in Chennai from 2017 • Service in corporate around 7 years in Accounting, Finance, Costing, Company secretarial practice and Indirect Taxation. • I have done Certification course on Concurrent Audit of Banks (ICAI). • I have also done advanced course on Income Tax Assessment and Appeal (ICMAI). • I have completed Certificate course on NPO (ICAI) • I have also completed Certificate Course on Corporate Social Responsibility Reporting and Impact Assessment (ICAI). • Pursuing Certification course in FEMA (ICAI). • Research scholar - Phd (University of Madras). "
When a resident buys unlisted shares from a non-resident, TDS must be deducted on gross consideration under Section 195, subject to DTAA and surcharge rules.
Understand CSR obligations under Section 135, including eligibility, expenditure, and reporting. Key takeaway: Proper CSR compliance ensures legal adherence and social impact.
Explains the legal requirement to file a commencement declaration and confirms that business cannot begin without statutory compliance.
Explore Budget 2024-25’s Section 194T, mandating 10% TDS on payments exceeding Rs. 20,000 to firm partners, effective April 2025.
Learn about Section 194 IA for TDS on property transfers: applicability, rates, responsibilities, exemptions, and penalties.
Navigate the intricacies of Section 43B(h) of the Income Tax Act, 1961, alongside the MSME Act, 2006, and Companies Act, 2013. Uncover the impact on books, tax audits, and compliance.
